(12 Calculate prepayment due [must not be less than 50% (0 50) of the highest permitted fee category] $)
(13 PENALTY [multiply line 12 by 10% (0 10) if payment is made after due date shown above] $)
(14 INTEREST $)
(15 TOTAL AMOUNT DUE AND PAYABLE (add lines 12 13 and 14) $)
(a) Postclosure permit small facility Manages 0 5 tons (1 000 pounds) or less of hazardous waste
(b) Postclosure permit medium facility Manages more than 0 5 (1 000 pounds) but less than 1 000
(button) CLEAR
(button) PRINT
(c) Postclosure permit large facility Manages 1 000 or more tons of hazardous waste during any
(CLASSIFICATION OF FACILITY SITES 1 Disposal facility ( if you are a government agency please see instructions on reverse) 1 COLUMN A ANNUAL FEE RATE $)
(CLASSIFICATION OF FACILITY SITES 10 Postclosure permit facility within the first five years of the postclosure period (enter fee for appropriate category) 10(a) SMALL COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 10(b) MEDIUM COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 10(c) LARGE COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 11 Postclosure permit facility beyond the first five years of the postclosure period (enter fee for appropriate category) 11(a) SMALL COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 11(b) MEDIUM COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 11(c) LARGE COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 2 Large onsite treatment facility 2 COLUMN A ANNUAL FEE RATE)
(CLASSIFICATION OF FACILITY SITES 3 Large offsite treatment facility 3 COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 4 Small treatment facility 4 COLUMN A ANNUAL FEE RATE)
(CLASSIFICATION OF FACILITY SITES 5 Minitreatment facility 5 COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 6 Large storage facility 6 COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 7 Small storage facility 7 COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 8 Ministorage facility 8 COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(a) SERIES A COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9(b) SERIES B COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9(c) SERIES C COLUMN A ANNUAL FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9(d) SERIES C (Sm Qty ) COLUMN A ANNUAL FEE RATE )
(COLUMN B AMOUNT OF FEE DUE $)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(DATE)
(DUE ON OR BEFORE)
(EMAIL ADDRESS)
(if you are a government agency please see instructions on reverse)1 Disposal facility $
(PRINT NAME AND TITLE)
(Sm Qty )
(TELEPHONE (AREA CODE))
(TELEPHONE NUMBER)
(text)
(text)
(text)
(text)
(YOUR ACCOUNT NO )
[ FOID ]
1 000 tons of hazardous waste
1 500 gallons per calendar month or total volume of solid hazardous waste treated is less than 3 000
10 Postclosure permit facility within the first five years of the
10(a) SMALL
10(b) MEDIUM
10(c) LARGE
11 Postclosure permit facility beyond the first five years of the
11(a) SMALL
11(b) MEDIUM
11(c) LARGE
12 Calculate prepayment due [must not be less than 50% (0 50) of the highest permitted fee category] $
13 Penalty [multiply line 12 by 10% (0 10) if payment is made after due date shown above]PENALTY $
14 INTEREST: One month's interest is due on the total fee for each month or fraction of a
15 TOTAL AMOUNT DUE AND PAYABLE (add lines 12 13 and 14) $
2 Large onsite treatment facility
3 Large offsite treatment facility
4 Small treatment facility
5 Minitreatment facility
500 tons solid hazardous waste
6 Large storage facility
7 Small storage facility
8 Ministorage facility
9 Standardized permit facility (enter fee for appropriate category) 9(a) SERIES A
9(b) SERIES B
9(c) SERIES C
9(d) SERIES C
94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at 1 800 400 7115 (TTY:711);
A facility fee is due from the facility operator for a facility that has been issued a postclosure permit The fee is due
allowable capacity and type of facility as specified in the permit Interim Status Document (ISD) or Federal Part A Application If
Always write your account number on your check or money order Make a copy of this document for your records
AMOUNT OF
and 11
and applies for each month or fraction thereof that payment is received after the due date
ANNUAL
based upon the size of the facility Definitions of facility sizes are attached
BEFORE PREPARING
BOARD OF EQUALIZATION
BOARD OF EQUALIZATION
BOE 501 HFP (S1B) REV 15 (4 13)
BOE 501 HFP (S1F) REV 15 (4 13)
BOE 501 HFP (S2) REV 15 (4 13)
change occurs is the higher fee If a facility's type changes as the result of a permit or ISD modification any change in the
CLASSIFICATION OF FACILITY SITES
DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM
Department of Toxic Substances Control (DTSC) to establish capacity and/or type If a facility's allowable capacity changes or
disposal activity If your facility ceased activity on or after January 1 1994 you will be deemed to have ceased activity when
Disposal facility A facility used for the disposal of hazardous waste
DUE ON OR BEFORE
during any one month of the reporting period
EMAIL ADDRESS
Enter in column B the rate for the highest category at which your facility is permitted for the current calendar year
enter the applicable rate in column B for the proper fee category
exceed 10 000 pounds per calendar month
Facilities engaged in treatment and storage owe the highest fee category to which the facility has ever been subject for the
facilities must pay two times the fee for the reporting period immediately following the period during which the facility ceased
FACILITIES THAT CEASE TO OPERATE
facility fee will be effective the fee period following the one in which the modification becomes effective
facility operated during any one month of the current fee period and submit a certification or permit modification to the
FEE DUE
fee due as identified in lines 1 through 11
FEE RATE
file two prepayments on or before the last day of February and August of the calendar year with a remittance payable to the
FILING REQUIREMENT
from the main menu select the option Special Taxes and Fees
gallons but less than 500 000 gallons liquid hazardous waste or greater than 100 000 pounds but less than
gallons of liquid hazardous waste or greater than 500 tons of solid hazardous waste or any liquid or solid
GENERAL
greater than 100 000 pounds per calendar month or any liquid or solid hazardous waste is stored for
greater than 5 000 gallons but less than 50 000 gallons per calendar month or total volume of solid
greater than 50 000 gallons per calendar month or total volume of solid hazardous waste treated is
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM FIRST
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM INSTRUCTIONS
hazardous waste is stored for more than one calendar year
hazardous waste or less than 30 000 pounds solid hazardous waste
hazardous waste treated is greater than 10 000 pounds but less than 100 000 pounds per calendar month
I hereby certify that this form including any accompanying schedules and statements has beenexamined by me and to the best of my knowledge and belief is true correct and complete
If you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 Sacramento CA
If your fee return is postmarked after the last day of February of the current year penalty and interest are due The
If your permit ISD or Federal Part A does not state the facility capacity and/or type report at the highest level at which the
INTEREST $
is initially established as the result of certification or permit modification the fee that is due for the fee period in which the
Large onsite/offsite treatment facility Treats land treats or recycles 1 000 or more tons of hazardous
Large storage facility Stores 1 000 or more tons of hazardous waste
Line 10 If the reporting period is within the first five years of the postclosure period select the appropriate facility size and
Line 11 If the reporting period is beyond the first five years of the postclosure period select the appropriate facility size and
Line 12 Enter the amount of prepayment being paid The amount must not be less than 50 percent (0 50) of the applicable
Line 15 Add lines 12 13 and 14
Line 9 Enter the applicable fee in column B if you are operating under a standardized permit Please note that you cannot
Line 9 Series A Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated is
Lines 1
Lines 10
Lines 10and 11
Lines 13and 14
Lines 1thru 8
liquid hazardous waste or less than 100 000 pounds solid hazardous waste
Make check or money order payable to State Board of Equalization
Ministorage facility Stores 0 5 tons (1 000 pounds) or less of hazardous waste
Minitreatment facility Treats land treats or recycles 0 5 tons (1 000 pounds) or less of hazardous waste
month that payment is delayed after the due date The adjusted monthly interest rate is
more than one calendar year
not be less than 50 percent (0 50) of the applicable fee See "Return Preparation" below An annual return will be due and
not exceed 5 000 gallons per calendar month or total volume of solid hazardous waste treated does not
Offsite facility A hazardous waste treatment facility that is not an onsite facility
on or before the due date shown on the return If the due date falls on a Saturday Sunday or legal holiday returns postmarked
on the next business day are considered timely
one month of the reporting period
Onsite facility A hazardous waste treatment facility at which hazardous waste is produced and
or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return
payable on the last day of February following the current year Fee returns and payments that are mailed must be postmarked
Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our
penalty is 10 percent (0 10) of the fee due on line 12 The interest rate is noted on line 14 on the front of this form
percent (0 10) penalty and interest at an adjusted annual rate established under section 6591 5 of the Revenue and Taxation
permit ISD or Federal Part A If no capacity is stated you must report based on your actual operations
PO BOX 942879
postclosure period (enter fee for appropriate category)
pounds per calendar month
PREPAYMENT
Prepayments of the fee are due and payable by the last day of February and August of the current year The prepayments must
PRINT NAME AND TITLE
READ INSTRUCTIONS
report in this category until you have been approved by DTSC to operate under a standardized permit Otherwise
reporting period enter $10 000 in column B for line 1 only
reporting period immediately following the period during which the facility ceased actively treating or storing waste Disposal
RETURN PREPARATION
SACRAMENTO CA 94279 6013
Series A Standardized Permit (Storage) Total facility storage design capacity is greater than 500 000
Series B Standardized Permit (Storage) Total facility storage design capacity is greater than 50 000
Series B Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated is
Series C Small Quantity (Storage) Total facility storage design capacity is less than 15 000 gallons liquid
Series C Small Quantity (Treatment) Total influent volume of liquid hazardous waste treated is less than
Series C Standardized Permit (Storage) Total facility storage design capacity is less than 50 000 gallons
Series C Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated does
SIGNATURE
Small storage facility Stores more than 0 5 tons (1 000 pounds) but less than 1 000 tons of hazardous
Small treatment facility Treats land treats or recycles more than 0 5 tons (1 000 pounds) but less than
SPECIAL TAXES AND FEES
State Board of Equalization Under section 43155 the of the Hazardous Substances Tax Law late payment will result in a 10
STATE OF CALIFORNIA
TELEPHONE
the amount due is the fee for the category with the highest rate
The annual Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205 2 based upon the
The following definitions apply to the facility's allowable capacity during any one month as stated in your
thru 8
tons of hazardous waste during any one month of the reporting period
Under section 43152 12(a) of the Hazardous Substances Tax Law every facility operator who owes the facility fee is required to
waste
website at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our website
which is owned by leased to or under the control of the producer of the waste
you have actually ceased the activity and notified DTSC of your intent to close
you should report under the appropriate facility category on lines 1 through 8
YOUR ACCOUNT NO
your facility qualifies for more than one category (full permit standardized permit or postclosure permit) during the fee period